Consistency, Hobgoblins and Esoterica: A Look at Interpleader in Tax Levy Cases.

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This post summarizes a recent opinion ruling on federal jurisdiction in the context of an interpleader action brought when a trustee was served with a notice of levy for a portion of the funds under his control. The interpleader action gives the stakeholder solid protection in the form of a judgment of discharge and an injunction. In a particular case the extra protection may make it worth the effort.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© James R. Malone, Jr., MALONE LLC | Attorney Advertising

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